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                        <td width="9%">&nbsp;</td>
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                                <td><span class="style14">Notícia</span></td>
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                            <td valign="top" class="style9"><p align="justify" class="input"><strong>Importa&ccedil;&atilde;o 
                              de mercadorias mediante leasing n&atilde;o 
                              gera ICMS<br />
                                      <br />
                              </strong><font color="#333333">Fonte: 
                                STJ - Superior Tribunal de Justi&ccedil;a<br />
                                24/09/2003 11h52</font></p>
                              <p align="justify">A importa&ccedil;&atilde;o 
                                de mercadorias mediante contrato de 
                                arrendamento mercantil (leasing) n&atilde;o 
                                caracteriza fato gerador do Imposto 
                                sobre circula&ccedil;&atilde;o de 
                                mercadorias &#8211; ICMS. Com essa 
                                considera&ccedil;&atilde;o, a Segunda 
                                Turma do Superior Tribunal de Justi&ccedil;a, 
                                deu provimento ao recurso da Tam - 
                                Linhas A&eacute;reas S.A que pedia 
                                o reconhecimento da n&atilde;o incid&ecirc;ncia 
                                de ICMS sobre a importa&ccedil;&atilde;o 
                                de pe&ccedil;as de reposi&ccedil;&atilde;o 
                                de avi&atilde;o sob o regime de leasing. </p>
                              <p align="justify">O Tribunal de Justi&ccedil;a 
                                de S&atilde;o Paulo havia cassado 
                                a seguran&ccedil;a concedida, afirmando 
                                que a mercadoria importada est&aacute; 
                                sujeita &agrave; tributa&ccedil;&atilde;o 
                                estadual no momento do desembara&ccedil;o 
                                aduaneiro. A Tam recorreu ao STJ, 
                                alegando viola&ccedil;&atilde;o ao 
                                artigo 3&ordm;, VIII, da Lei Complementar 
                                87/96. Afirmou, ainda, que decis&otilde;es 
                                anteriores do STJ j&aacute; havia 
                                reconhecido que n&atilde;o cabe incid&ecirc;ncia 
                                do ICMS na importa&ccedil;&atilde;o 
                                de bens mediante contrato de arrendamento 
                                mercantil.</p>
                              <p align="justify">O ministro Franciulli 
                                Netto, relator do recurso no STJ, 
                                concordou. &quot;Na vig&ecirc;ncia 
                                do arrendamento, a titularidade do 
                                bem arrendado &eacute; do arrendante, 
                                admitida a sua transfer&ecirc;ncia 
                                futura ao arrendat&aacute;rio&quot;, 
                                observou. &quot;N&atilde;o h&aacute;, 
                                at&eacute; o t&eacute;rmino do contrato, 
                                transmiss&atilde;o de dom&iacute;nio, 
                                raz&atilde;o pela qual se entende 
                                que n&atilde;o existiu circula&ccedil;&atilde;o 
                                do bem para fins de cobran&ccedil;a 
                                do ICMS&quot;, continua. </p>
                              <p align="justify">O relator lembrou 
                                que o contrato de leasing, ou arrendamento 
                                mercantil, consiste, basicamente, 
                                no arrendamento de um bem, mediante 
                                pagamento por prazo determinado, findo 
                                o qual poder&aacute; o arrendat&aacute;rio 
                                adquirir o dom&iacute;nio do bem arrendado.</p>
                              <p align="justify">&quot;Nesse diapas&atilde;o, 
                                estabelece o artigo 3&ordm;, inciso 
                                VIII, da Lei Complementar 87/96, que 
                                o imposto n&atilde;o incide sobre 
                                opera&ccedil;&otilde;es de arrendamento 
                                mercantil, n&atilde;o compreendida 
                                a venda do bem arrendado ao arrendat&aacute;rio&quot;, 
                                acrescentou. &quot;O aludido imposto 
                                somente ser&aacute; devido, conv&eacute;m 
                                frisar, quando houver transfer&ecirc;ncia 
                                do dom&iacute;nio do bem para o patrim&ocirc;nio 
                                do arrendat&aacute;rio&quot;, concluiu 
                                Franciulli Netto. </p>                              <p align="justify" class="txt">&nbsp;</p>                              </td>
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